[amp_mcq option1=”CGST and SGST\/UTGST on supply of Goods and services” option2=”IGST on supply of goods consumed in Jammu & Kashmir” option3=”Tax paid on the supply of scotch to be taken out of India” option4=”None of the above” correct=”option1″]<\/p>\n
The correct answer is: A. CGST and SGST\/UTGST on supply of Goods and services.<\/p>\n
CGST and SGST\/UTGST are Central Goods and Services Tax and State Goods and Services Tax\/Union Territory Goods and Services Tax, respectively. These are taxes levied on the supply of goods and services in India. Tourists can claim a refund of these taxes if they have purchased goods or services in India and are taking them out of the country.<\/p>\n
IGST is Integrated Goods and Services Tax. It is a tax levied on inter-state supply of goods and services. Tourists cannot claim a refund of IGST as it is not a tax that is levied on them.<\/p>\n
Tax paid on the supply of scotch to be taken out of India is not eligible for refund. This is because scotch is a product that is subject to excise duty, which is a different type of tax than GST. Excise duty is not refundable.<\/p>\n
Therefore, the correct answer is A.<\/p>\n","protected":false},"excerpt":{"rendered":"
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